We looked high and low for an MP3 player suitable for a two year old and were only finding ones costing around £30 and over-complicated. Then we found the Sansa Shaker:

Not only is it cutely designed (you can shake it to switch tracks, “shuffle”-like) and simple to use – it has a built in speaker as well as two headphone jacks, runs on an ordinary AAA battery and comes with 512Mb of upgradeable memory (though with only the ability to go back and forth one song at a time that storage is enough for anyone). Best of all, we found it for £10 including postage at 7dayshop – an online store we had not hitherto run across – while other shops were charging £25 and up . It just arrived and appears to be as advertised. Unfortunately for other would-be buyers, 7dayshop no longer lists it for sale. Perhaps their stock’s been bought up by other merchants?